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ANNUAL REPORT 2014AFGHANISTAN

Annual Report 2014 1

2 Annual Report 2014

CONTENTS

01 Our Vision, Mission and Values

03 Chairperson’s Statement

04 BRAC International Governance And Management

06 EDUCATION

08 HEALTH

10 NATIONAL SOLIDARITY

PROGRAMME

12 CAPACITY DEVELOPMENT

14 Support Programmes

17 Country Map

18 Brac Across The World

20 Governance

20 Management

21 Development Partners

22 Financials


CHAIRPERSON’SSTATEMENT

It gives me great pleasure to present the annual report and the audited financial statements for the year ending 31 December 2014.

This year Afghanistan has entered a new phase in its history through the first ever peaceful and democratic election. The newly formed government has made commitments to bold reforms in tackling corruption and building better governance, restoring fiscal sustainability, strengthen private sector, promoting growth, and improving security and political stability. We welcome the government’s reform efforts which will facilitate the development work we do in the country.

Fourteen years ago, BRAC started its first international operation in Afghanistan which has grown to become one of the largest NGOs in the country, with a focus on improving the socioeconomic condition of the marginalised people. We work on the ground in 16 provinces and hard-to-reach communities, reaching more than 3.28 million people. Our programmes are specifically designed to meet Afghanistan’s development challenges, involving government ministries and the community people to provide local solutions to national challenges.

Access to education especially for girls in Afghanistan is still difficult because of fragile security, entrenched cultural norms and harsh climate. Shortage of qualified teachers along with the need for female instructors, and limited school space makes attendance difficult, particularly in rural areas. Our two large education projects funded by UKaid and the Canadian Government are improving the life chances of 123,115 marginalised girls. The attendance rate is as high as 90 per cent clearly indicating the community’s positive attitude towards girls’ education. Since 2002, over 249,864 students graduated from BRAC schools, of whom 83 per cent were girls. Majority of these girls are still continuing their education through government schools.

Over the past decade, Afghanistan has made steady progress in the health sector. Despite its progress, there are many hard-to-reach communities in which the needs are still unmet. In particular, the country needs to emphasise on routine coverage of immunisation. BRAC as the Principal Recipient of the Global Fund for Tuberculosis and Malaria in Afghanistan covers all 34 provinces. Our community health workers are trained and deployed for providing support in reducing child mortality, improving maternal health and combating tuberculosis (TB) and malaria.

The national solidarity programme (NSP) is one of the flagship rural development programmes of the Afghanistan government. Through the NSP programme we have been partnering with communities in infrastructure and social development projects in partnership with the Ministry of Rural Rehabilitation and Development (MRRD). In this respect, BRAC facilitates local initiatives by enabling democratic elections of community development councils (CDCs). About 80 per cent of the projects involve building infrastructure such as irrigation canals, rural roads, electrification, and drinking water supply, all critical for the recovery of the rural economy.

Through our capacity development programme we augment the capacity and professionalism of our own employees as well as employees from government and private organisations. The objective of the centre is to enhance the knowledge, skills and attitudes of the practitioners engaged in the country’s development process in areas such as, health, education, gender, management and finance and accounts.

I would like to take the opportunity to commend our dedicated team who have shown great courage and resilience during the political transition. My sincere thanks and appreciation goes to our members of the governing body, whose diverse expertise and strong commitment has helped us to make sound decisions to steer the country programmes. I would also like to thank the government of Afghanistan and our development partners for their continued support and acknowledgement of our contribution to aid with the country’s growth and development.

Sir Fazle Hasan Abed, KCMGFounder and Chairperson


BRAC INTERNATIONAL GOVERNANCE AND MANAGEMENT

1. GOVERNANCE

1.1 THE LEGAL STATUS OF BRAC INTERNATIONAL

BRAC International is registered as Stichting BRAC International under the laws of the Netherlands, with its seat in The Hague. All of BRAC International’s development entities operate under this umbrella. Development programmes include health, education, agriculture, livelihoods, targeting the ultra poor, human rights and legal services. BRAC International Holdings BV is a wholly owned subsidiary of Stichting BRAC International and was incorporated in 2010. BRAC International’s microfinance programmes, social enterprises and investment companies are consolidated under this wing. The social programmes supporting the enterprises currently include seed production, feed mills, training centres and tissue culture lab. BRAC International has introduced programmes in Afghanistan, Haiti, Sri Lanka, Pakistan, Uganda, Tanzania, South Sudan, Sierra Leone, Liberia, the Philippines and Myanmar In each of these countries, it is legally registered with the relevant authorities.

1.2 GOVERNING BODY BRAC International is governed by a

governing body. The governing body is elected from amongst distinguished individuals with sound reputation in the sector of social development, businesses or professions who have demonstrated their personal commitment to pro-poor causes. These individuals are elected in the governing body to bring their diverse skills, knowledge and experiences to the governance of BRAC International. At present, there are 10 members in the governing body. The governing body usually meets four times a year, in accordance with the rules of Stichting BRAC International. The composition of the present governing body of Stichting BRAC International is as follows:

Members of the governing body Chairperson: Sir Fazle Hasan Abed, KCMG

Members: Dr Mahabub Hossain Muhammad A (Rumee) Ali Ms Susan Davis Ms Sylvia Borren Dr Debapriya Bhattacharya Ms Shabana Azmi Mr Shafiq ul Hassan (Quais) Ms Parveen Mahmud Ms Irene Zubaida Khan

The composition of the present governing body of BRAC International Holdings BV is as follows:

Chairperson: Sir Fazle Hasan Abed, KCMG Members: Dr Mahabub Hossain Muhammad A (Rumee) Ali Ms Susan Davis Ms Sylvia Borren Orangefield (Netherlands) BV

Details about the roles of the governing body are available in the Deed of Incorporation of Stichting BRAC International and BRAC International Holdings BV.

1.3 FINANCE AND AUDIT COMMITTEE

Composition of the present finance and audit committee is as follows:

1. Dr Mahabub Hossain, Chair 2. Ms Susan Davis, Member 3. Ms Sylvia Borren, Member 4. Ms Parveen Mahmud, Vice-Chair 5. Mr Faruque Ahmed, Member 6. Mr SN Kairy, Secretary of the Committee

The primary function of the finance and audit committee is to assist the governing board in fulfilling its responsibilities on:

• The financial reporting and budgeting processes

• The system of internal controls and risk assessment

• The compliance with legal and regulatory requirements

• The qualifications, independence, and performance of the external auditors

• The qualifications, independence, and performance of the internal audit function

1.4 LOCAL BOARDS

Each country entities have a local board. We have aimed to pursue

microfinance and development activities through separate entities in most of our countries. The local board members are appointed by Stichting BRAC International board. The business of the local entities is managed by these local boards. Further details of the roles of the local board are available in the respective incorporation documents of these entities.

1.5 ACCOUNTABILITY AND TRANSPARENCY

The internal audit department normally conducts audits at all our cost centres on a sample basis. All departments or units in which irregularities are detected through the course of regular internal audit are then audited. Audits take place at least once a year and twice or more in locations and on programmes where a closer watch is warranted.

External audit of Stichting BRAC

International, BRAC International Holdings BV and all of our legal entities are undertaken annually. Financial transparency is ensured by BRAC International’s finance and accounts division, which prepares financial statements following the International Financial Reporting Standards (IFRS) and the laws of relevant countries.

BRAC International strives for

excellence and transparency in financial reporting. In Uganda, BRAC has been recognised as the best NGO in the Financial Reporting Awards in both 2011 and 2012. It received the first runner-up award in the same category in 2013 and 2014, for its preparation, disclosure and maintenance of a commendable financial reporting platform.

2. MANAGEMENT

At all levels of BRAC International’s management, there is a clear-cut policy regarding the authority of each level of staff. Staff members are equipped and empowered to act as effective managers. This is clearly set out in BRAC International’s Human Resources Policies and Procedures (HRPP) and the Table of Authority. The staff is empowered to take decisions at the


relevant levels and areas of management, including recruitment, deployment, capacity building, transfer, leave, financial transactions, purchase and procurement. These are described in detail to staff at the area, regional and country office levels.

The HRPP also contains all policies relating to staff salary, benefits, recruitment and promotion procedures, and payments. Every staff member receives orientation on HRPP. The Stichting board appoints officers, namely the executive director, senior directors, group chief financial officer (CFO), chief people officer (CPO) and finance director to manage affairsfrom the secretariat in Dhaka. BRAC International’s management policies clearly define the authority of each level of staff. The appropriate staff are empowered to take decisions at the area, regional, country levels and the head office. Procedural manuals and policy documents are available to the staff. Day-to-day decisions are taken by area managers, regional coordinators and programme heads as appropriate, while larger policy decisions involve countryrepresentatives, executive director, senior directors, group CFO, finance director and CPO, in particular cases, the executive director, the chairperson and the governing body.

2.1 FINANCIAL MANAGEMENT Matters relating to finance and accounts from branch offices to the country head offices are supervised and controlled by the country finance and accounts department. The branch offices prepare project-wise monthly cash requisitions, which are sent to the area/regional offices. The area/ regional offices check and monitor the accuracy of the requisition and transmit them to thecountry office. After checking, the country office disburses funds as per the requisitions. The area and branch offices send monthly expenditure statements along with bank statements to the country office’s finance and accounts department. The country office then consolidates all theexpenditure statements and prepares monthly financial statements and reports to BRAC International’s head office (herein after secretariat) and donors, as required. A comprehensive accounting manual and statement of standard operating procedure guides the finance and accounts personnel to prepare the financial statements and reports in accordance with the accounting standards. It also guides them to run the financial activities in a systematic andefficient way. In consultation with different level of stakeholders, the country office prepares project-wise budgets, which are then sent to the secretariat. The secretariat reviews and performs analytical procedures on

the project budgets of its country offices, which are recommended by the finance director and finally approved by the group CFO. The secretariat consolidates all BRAC International countries and produces the BRAC International budget and consolidated audited financials. The budget and the consolidations are submitted to the BRAC International governing body for approval.

2.2 INFORMATION TECHNOLOGY The country IT department provides data to the country MIS and finance teams by managing financial and programme-related information. This data is used by country and head office personnel to prepare various financial and managerial reports and to monitor project progress. The IT team based in the secretariat also provides support relating to software update, troubleshooting and Enterprise Resource Planning (ERP) development. Country IT team is reportable to the respective country management and the worldwide operations are centrally administered by the secretariat.

2.3 HUMAN RESOURCE MANAGEMENT

In 2014, the human resources management team continued to improve BRAC International’s human resources capacity, visibility, and practices through strategic interventions. The focus was a consolidation of systems and processes and embedding of new initiatives. Based on the human resources value proposition, a number of new initiatives were put in motion to drive organisational change through the following:

Human Resources Policies and Procedures (HRPP) Manuals and Orientation Programme: In 2013, country-specific human resources policies and procedures (HRPP) manuals were developed. To provide all staff with a clear understanding of the new HRPP, virtual training-of-trainers workshops were conducted. An expanded country-wide rollout of these workshops, driven by the BRAC International HR team, was completed in 2014.

Performance Management System (PMS): The new performance management system received significant focus in 2014. From country management to root level, a PMS orientation workshop was given to all staff. Clear guidelines were provided for more focused performance management, to discuss performance-related rewards and help develop low performers through a new performance improvement process.

Human Resources Management Capacity: In 2014, country-level HR

departments were strengthened and reorganised. BRAC South Sudan, BRAC Uganda, BRAC Tanzania, BRAC Myanmar and BRAC Afghanistan have newly recruited senior HR professionals, under which training has been centralised to provide impetus to staff learning and development. BRAC Uganda and BRAC Tanzania have new microfinance dedicated HR personnels to address the unique needs of those programmes.

Job Grading and Salary Scale Review: A database of job descriptions was developed to allow structured evaluation of each position and salary surveys were conducted in each country with a view to compensation redesign.

Enterprise Resource Planning (ERP): To streamline HR processes, enhance staff data management and provide analytic capacity, an HR module in the new ERP system has been designed and piloted in-house.

Gender Audit: The HR management team at BRAC International embarked on an analysis of gender disaggregated data across countries to assess whether any sort of discrimination existed in recruitment, performance management, or rewards.

Training and Development: A number of new plans have been devised for strategic in-country capacity development with individual development plans set in line with performance appraisals. The first diversity management workshop was roled out in December 2014 in Dhaka to cover staff transferred overseas as a precursor to a global diversity campaign. To build local capacity, the young professionals (YP) programme was launched in 2013 to fast-track high calibre fresh graduates into management positions across BRAC International. After completion of a six-month managerial and development competency training, 17 YPs were placed in specific roles in their respective countries in June 2014. They are regularly monitored through a three-way feedback process that includes mentor, mentee, and supervisor forms, including discussions with the YP point person at BRAC International.

BRAC International places high priority on training and developing the capacity of its staff. To date, BRAC has training centres in Liberia, Uganda and Afghanistan. In other countries, BRAC hires training facilitation centres near the area offices.

With enhanced recruitment and retention practices, this year saw an overall increase in hiring national staff and reduced staff turnover in the respective countries.


HIGHLIGHTS 2014As of December 2014, more than 19,087 children (74 per cent girls) graduated from 626 community-based schools (CBS) and pre-primary schools. Of them, 18,885 students were mainstreamed into government schools. 680 CBS are operated by local partner NGO’s.

As part of our continued effort to improve the quality of education delivery in government and community based schools, BRAC provided 3,068 teachers with subject-based training and 126 Ministry of education (MoE) officials and 19 NGOs were provided with capacity-building training on education management and planning.

BRAC’s education programme has become the largest secular and private education system in the world, reaching seven countries in total. At the pre-primary level, we target underprivileged children to prepare them for mainstream primary school entry. BRAC primary schools are designed to give a second chance at learning to disadvantaged children who have been left out of the formal education system due to extreme poverty, violence, displacement or discrimination. Our non-formal primary schools complement the mainstream school system with innovative teaching methods and materials. At the secondary level, we provide need-based training and student mentoring to improve mainstream education.

EDUCATION


Case Story

Improving education for girls and boys through community-based school

BRAC’s education programme in Afghanistan aims to bring systemic reform to improve access, retention and learners’ outcome through community-based schools, teachers’ training, mobilisation of the community shura (religious) leaders, support from the Ministry of education (MoE), and advocating policy changes at the government level. The goal of the programme is to remove barriers that stand in the way of girls accessing education. The programme works with support of donors, MoE, and local partner NGOs across 11 provinces to promote community-based education. Through community ownership, BRAC works to change attitudes towards girls’ education. BRAC communicates the opportunities and benefits of having schools in villages, strengthening rural communities for operating their own schools, and making local governments more responsive to educational development. The programme targets those from underserved areas who have dropped out or never entered the state-run formal education system due to decades of war or lack of support from their families. Lack of suitable teachers and teaching materials also account for the low attendance.

BRAC in Afghanistan is currently operating two education projects namely the Girls’ Education Challenge (GEC) project funded by DFID-UK and Community-based Girls’ Education project funded by Department of Foreign Affairs, Trade and Development (DFATD-Canada) to educate 170,000 girls through 5,670 schools. The main purpose of these two projects is to provide education through community-based schools giving Afghan girls and boys a chance to attain standard literacy and numeracy skills. The projects also helps raise awareness on the importance of girls’ education.

This year, with support from the DFATD-Canada a month-long mathematics competition was held in school, district, and province levels with the final round taking place in Kabul. A total of 17,840 students from 600 CBS across seven provinces participated. 14 students were announced as winners. The competition was designed to judge students based on their confidence, numeracy skills and their ability to think and solve complex math problems.

Farida finds dignity in teaching

My name is Farida and I am 19 years old. I am a resident of Kabul. I completed my education till class 12 and now teaching in a BRAC community-based school (CBS) in Kabul city. My father does not have a full time job but occasionally drives a car. Farida takes care of the entire family. Farida began her work with BRAC five years ago and this is her first job. She considers herself lucky to be able to work as a teacher.

Before I joined BRAC, our financial condition was not stable. The little income from my father’s occasional driving was not enough for my family. In 2009 Farida was selected as a teacher in BRAC’s CBS. Farida says, ‘I needed this job so that I could financially support my family. Now, my monthly income is AFN 3,800 (USD 66)’. She can now support her family in meeting their daily needs and also pay for the educational expenses of her younger siblings. I am determined to complete my higher education as I believe that it will enable me to find a better job.

As a teacher, Farida works very hard and always receives appreciation from her father. I use various teaching methodologies and engage myself with my students in co-curricular activities. I make sure that all the students understand the lessons that I deliver in the classroom. Farida says, ‘Working as a teacher is respectable’. She further adds, ‘I enjoy teaching as BRAC staff is very co-operative. People in my community respect me as I am helping in their children’s education.’


HIGHLIGHTS 2014More than 1.2 million people received healthcare services from the outpatient department, while 11,743 patients were admitted to the inpatient department in BRAC-operated 42 healthcare facilities in Kabul province.

This year 31,516 pregnant women received antenatal care. 27,198 received family planning services. A total of 32,531 under-one children were vaccinated, and more than 37,672 pregnant women received vaccines from healthcare facilities.

We have also indentified 14,737 new TB smear positive cases and 32,712 TB patients. 97 per cent directly observed treatment short course (DOTS) were provided by community health promoters (CHP). The treatment success rate was 91 per cent.

BRAC’s health programme combines preventive, promotive, curative and rehabilitative services. We aim to improve reproductive, maternal, neonatal, and child healthcare services. To enhance the quality of life, we work to raise the nutritional status of children and mothers, reduce vulnerability to communicable diseases, and combat non-communicable diseases. Through our low-cost essential healthcare services, we serve the disadvantaged, socially-excluded and hard-to-reach population. BRAC’s approach utilises trained frontline community health promoters that creates an effective bridge between underserved communities and formal healthcare systems. We ensure community empowerment and mobilisation to bring cost-effective basic healthcare services to the door-steps of clients. We work in collaboration with the government, NGOs, donors, private sectors and academic institutions to bring the most needed healthcare services to the communities.

HEALTH


Case StoryHealthcare services through community caregivers

To ensure that healthcare services are available to everyone, the government of Afghanistan and its partner NGOs have adopted a comprehensive approach to revitalise the country’s health system and are implementing the programme on basic package of health services (BPHS). Since 2002, BRAC in Afghanistan is one of the major implementation partners of Afghanistan’s Ministry of Public Health for providing basic healthcare services and support to the government in achieving millennium development goals for reducing child mortality, improving maternal health and combating tuberculosis (TB), malaria and other diseases. Our widely-used female CHPs are trained on detecting and treating common diseases, providing maternal and child healthcare services, and referring critical cases to nearby government facilities. Afghanistan still remains amongst one of the world’s highest tuberculosis-affected countries. TB is among the leading causes of death among adults in the country. Lack of awareness regarding the disease is still one of the major constraints in the TB control programme. To address this issue, we have partnered with the National Tuberculosis Control Programme as one of the principal recipients of the Global Fund for AIDS, Tuberculosis and Malaria (GFATM), covering 34 provinces of Afghanistan.

BRAC’s healthcare centre opens a

door of hope for Sediqullah

My name is Sediqullah and I am 42 years old. I am a shopkeeper and I have seven children. I live in Qalai Sadeq of Company area, Kabul. I was suffering from cervical spondylosis and I was not able to work because of the pain. I decided to seek medical help.

I went to a basic healthcare centre (BHC) located in the fifth district of Kabul since it is the nearest health centre in my region. BCH has been working under BRAC’s health programme since 2009.

I am usually very nervous about doctor visits in my community. In the BHC, the doctor performed a detailed examination. I went through the entire list of tests I was given and went to see the doctor with my results. The doctor started my treatment and prescribed some medicine. I gradually began to feel better.

In our community, private hospital services are very expensive and difficult to access. Today when a member of my family falls sick, I take them to the BHC for treatment. I am very thankful to the BHC doctors and BRAC’s health programme for the medical facilities that they provide in rural areas in my community. According to BHC authority, they treat more than 250 patients every day. I feel it would be better if BHC had better provisions to treat a wider array of diseases.


HIGHLIGHTS 2014This year, under NSP I and II contracts we have handed over 656 CDCs in Helmand province to Ministry of Rural Rehabilitationand Development (MRRD). We also received an appreciation letter from Helmand provincial management unit (PMU) on successful completion of the project with emphasis on quality control.

We have successfully mobilised around 240,000 families in 806 CDCs and conducted various kinds of capacity development training to 141,050 community members. The Repeater Block Grant-1 (RBG-1) project has been completed under NSP III contract in Badghis province and over 125 sub-projects of 99 CDCs has been handed to MRRD. This year 206 sub-projects in 163 CDCs has been handed to MRRD under all the contracts of NSP III

The National solidarity programme in Afghanistan is the largest community development initiative of the Ministry of Rural Rehabilitation and Development. It enables Afghan communities to identify, plan, manage, and monitor their own development projects. BRAC works with the ministry as a facilitating partner, helping to implement the NSP and build capacity at the village level by ensuring democratic elections of community development councils, as well as identifying and prioritising potential infrastructure and human capacity building projects along with linking them with potential funding sources.

NATIONAL SOLIDARITY PROGRAMME


Case Story

Improving socio-economic development in rural Afghanistan

Lack of capacity at the grass root level of administrative bodies, such as the availability of staff and inadequate knowledge and competence, is among the most severe problems affecting the Afghan infrastructure. To address this problem, the Afghanistan MRRD launched the National Solidarity Programme (NSP) in Afghanistan in 2003. The NSP programme is the single largest community development initiative of MRRD and reputed to be the second-largest in the world, where a budget of USD 2.7 billion has been approved from inception to September 2016. The programme enables Afghan communities to identify, plan, manage and monitor their own development projects.

The programme facilitates and supervises the democratic election of the community development councils (CDCs), which serve as a consultative decision making body that includes both men and women and integrates traditionally marginalised members of the community. Through participation in the NSP and other programmes, communities acquire and strengthen the skills and attitudes necessary to define, manage and govern their own development. BRAC works with the MRRD as a facilitating partner (FP) for the NSP. The role of BRAC is to assist the village with the entire NSP process. In addition, BRAC helps villages link with other potential funding sources for community development projects that are not funded by a NSP block grant.

We have established the construction department with an aim to facilitate various kinds of construction within the organisation. Currently, under the education programme, the department is assisting the construction of 28 school buildings in Kabul, Herat, Parwan, Kapisa, Jalalabad, Baghlan, Kunduz, Samangan, Balkh and Jawzjan province in Afghanistan.

Building future for Ahmad Zai CDC

In 2005, under NSP I project, BRAC started operation in Ahmad Zai community development council (CDC) in Surkhrod district in Nangarhar province. Shortage of electricity was the main problem of the community people in that CDC. With the first round of block grant (BG) from MRRD, the CDC chose to construct a solar power plant and initiated a tailoring project for community women so that they can contribute to the family.

When this CDC was selected for Repeater Block Grant in 2012, their first preference was to construct a school building for their children. Then as there were no government schools within the CDC the community people were eager to have schools for their children. Earlier, the children attended classes inside a tent that was funded by the provincial education directorate of United Nations. But the learning environment was not suitable for the students.

With technical support from BRAC, the CDC developed a plan for the school building and received approval from the local MRRD office of Afs 3,000,000 (USD 60,000). In addition to that, the CDC also contributed Afs 333,333 (USD 6,667) from their own budget and started working on the construction of the school building with assistance from BRAC engineers. Within eight months, they completed the school building which had six classrooms, one library, one administrative room, one tube-well and five latrines.

With further support from BRAC, the CDC took initiative to get approval from the education ministry to register the school building as a government school with full governmental facilities. With the help of the provincial education directorate, 213 students were enroled, 100 of them being girls. The CDC members are now very satisfied and proud of this initiative, along with the support they received from BRAC.


HIGHLIGHTS 2014Our capacity development programme has been providing support to enhance the capacity of staff members of BRAC, different ministries, international and local NGOs, UN organisations, and partner or donor agencies. Since its inception, we have developed 157 courses and trained approximately 41,724 participants.

This year, for the staff of public heath directorates we have developed a training package consisting of five special courses and developed seven new courses for four ministries. We have conducted 556 batches of training and trained 11,094 participants among which 10,865 were BRAC staff and 79 per cent participants were female.

In 2013, BRAC Afghanistan signed a memorandum of understanding (MOU) with The Ministry of Labor, Social Affairs, Martyrs and Disabled (MoLSMD) on child protection. BRAC committed to provide comprehensive support to prevent the abuse and harassment of children

To address Afghanistan’s capacity development needs, BRAC established a well-equipped, non-residential training and resource centre in Kabul. Since its inception, the centre has been involved in capacity-building of our team working in Afghanistan, as well as of other organisations in the country’s public and private sectors. The centre offers a broad range of philosophies and techniques; drawing from the experience of BRAC’s learning division in Bangladesh. The broader objective of the centre is to enhance the knowledge, skills, and attitudes of the practitioners engaged in Afghanistan’s development process in areas such as health and education. Subjects of our training courses range from development management to education, gender, health and development, and finance and accounts.

CAPACITY DEVELOPMENT


Case Story

Our capacity development approach

One of BRAC’s priorities in Afghanistan is the development of national capacity. BRAC strongly believes that achievement of its development goals is critically linked to the capacity of its staff and of the organisations it works with. Extensive and continuous training is therefore a significant component of all BRAC activities. To develop the capacity and professionalism of our own employees, BRAC Afghanistan’s capacity development programme (CDP) established training and resource centre in Kabul in 2003. The broader objectives of CDP are to enhance knowledge, skills and attitudes of the professionals engaged with Afghanistan’s development process.

Initially the centre was used for developing internal resources. Later BRAC began working on developing the capacity of representatives from the Afghan government, staff of different ministries, international and local NGOs, UN organisations, partner and donor agencies. The CDP offers a diverse range of specialised training courses in areas such as health, education, gender, management, finance and accounts. Our training programmes are designed to be participatory, results-oriented and flexible, maintaining a balance between theory and practice. Currently, we have five trainers based in the headquarters at Kabul and 13 field trainers deployed in 10 provinces in our CDP training wings.

and protect their rights. As part of the child protection commitment, this year we have trained 1,542 staff and teachers from our two education programmes namely Girls’ Education Challenge (GEC) and Girls’ Education Programme (GEP).

Tale of a successful teacher

My name is Roya. I am a community-based school (CBS) teacher in Dehdana Chehlsetoon school. My parents struggled to pay for my education. I have completed my education till class 12 amidst grave difficulties. I became part of BRAC when I applied for BRAC’s CBS as a teacher in my village. My parents were hesitant at first about me applying for the position. Later when I was called for an interview and was selected, my parents agreed to let me work. After the selection I was sent for a 12-days teacher’s training at BRAC’s training and resource centre (BTRC).

This was the first training I received from BRAC and I actively participated in it. With great interest, I learned the different teaching techniques. I am using these methods when teaching my students and engage them in various co-curricular activities.

At the beginning I was worried if I would be able to do my job well but the training has helped me become confident in teaching my students. After joining the teaching profession, I have become better at communication with others. I enjoy the respect it brings. I take great pride in my profession.


SUPPORT PROGRAMMES

Finance and accounts department

The finance and accounts department in Afghanistan is headed by a chartered accountant. The department is resourced with a finance and accounting manual to provide guidance to its accounts personnel on the procedures for handling the financial activities of different projects and to prepare financial statements in a systematic and efficient way.

The department prepares its financial statements under the historical cost convention based on ongoing concerns. It generally follows the accrual basis of accounting or a modified form for key income and expenditure items. BRAC’s accounting records and financial statements of all programmes and projects are maintained and presented in accordance with the principles of fund accounting. The entries in financial transaction of both central and field offices are captured in an automated computer software owned and maintained by BRAC to generate the required financial statements.

New initiativeThis year we have introduced a new accounting software enterprise resource planning (ERP) to upgrade the accounting system.

Internal audit department

Internal audit department (IAD) is an independent support programme designed for objective assurance and consulting services to add value and improve BRAC International’s operations. It helps the organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of control and governance processes. Internal audit is a catalyst for improving the effectiveness and efficiency of our programmers by providing insight and recommendations based on data analysis. With a commitment to integrity and accountability, IAD provides value to governing bodies and executive management as an objective source of independent advice. The department also assists management by providing risk-based audit reports for efficiency and effectiveness based on the internal audit charter, terms of reference for the audit review committee and the internal audit manual approved by the finance and audit committee.

This year, the internal audit manual has been implemented in BRAC Afghanistan. In 2015, the internal assessment will be done through ongoing monitoring of the performance of internal audit activity from head office and periodic assessments by peer review whether the work of the audit team is in accordance with the definition of internal auditing, the code of ethics, and the standards.

Monitoring department

BRAC’s monitoring department in Afghanistan is an internal mechanism, to ensure quality, accountability and transparency of the programmes. It ensures regular collection and analysis of information to assist timely decision making and provide the basis for evaluation and learning.

BRAC uses its monitoring and evaluation activities as a programme management tool. The monitoring department undertakes monitoring activities on key inputs and outputs. It is also responsible to report on project progress and quality of inputs delivered with the objective of facilitating better project implementation and achieving greater impact.

The monitoring team also investigates different kinds of grievances regarding administrative issues, abuse of discretion, corruption, financial misappropriation and discrimination to BRAC’s stakeholders including donors, staff and others as per the requirement of the programme and management.

Currently, 14 staff are working in monitoring department.


Human resource department

The human resource department (HRD) in BRAC Afghanistan caters to 1,451 local and expatriate staff dispersed across all provinces. With the goal to maximise job satisfaction, enhance transparency and ensure procedural justice for all employees, a country-specific human resource policies and procedures (HRPP) manual was developed in 2013. Under the leadership of a new country head of HR and training, a country-wide roll-out of workshops was completed to provide all field level employees with an understanding of new policies, due benefits and the processes required to fulfil them.

Orientation sessions on a new performance management system were also conducted for all staff starting from countries up to the field level. Clear guidelines were provided for a more focused performance management, discussing performance-related rewards to help develop low performers through a new performance improvement process while consistently upholding the values of BRAC. HRD ensures employee commitment to BRAC International’s 15 policies under the code of conduct, particularly in regard to child protection and gender equality.

Measures have been taken to bring more structure to existing processes like quality recruitment, discipline, exit management and staff motivation schemes. To streamline operations, a database is maintained with up-to-date records of local and expatriate staff, ensuring smoother local and international transfers, contract renewals and leave management.

New mechanisms to address staff concerns and particularly gender-related issues have been put in place to help empower women while respecting cultural norms.

Risk management services

This year has shown a significant progress in advancing and working on our organisational risk management processes. There has been continuous strengthening of the risk management framework at both operational and strategic levels, identifying risks and to putting in place control measures to mitigate their impact.

At the operational level, the country risk management committee monitors and improves the embedding and strengthening of risk management culture at the branch level, oversee the management of handling/commissioning of key risks and the overall management of closure of incidents impacting the programmes activities.

At the strategic level, the finance and audit committee receives bi-annual risk management reports on progress against the framework, emerging risks, performance against key risks and reporting of the risk register review.Next year, the risk management service will continue refinement of the organisational metrics and top risks with dashboards to ease monitoring with primary effort focused on analysis and mitigation of key areas of concern. We will also help support efforts towards achieving BRAC Afghanistan’s strategies and objectives using data to measure progress.

Information technology department

The information technology (IT) department in BRAC Afghanistan manages all IT-related tasks of the country operation. The department is mainly responsible for designing, developing and maintaining customised software, and implementing the new system. It also provides training and support for IT-related services like networking, internet services and troubleshooting for all BRAC programmes, projects and field offices in Afghanistan.


Procurement department

BRAC’s procurement department has produced guidelines for smooth procurement implementation. It has also developed strategy for quick delivery, maintaining product quality and proper store management. Material requisitions are generated by field offices and sent to the country office. The department maintains transparency by forming committees consisting of programme personnel, accountants and procurement officers. The organisation also follows donors’ guidelines in purchasing project materials, if specified in the contract agreement.

For small supplies or equipment, provincial level offices originate material requisitions based on their requirements and forward them to the country office through the appropriate channels. After getting approval from the country office, the provincial offices procure the goods and send them to the field offices.

Communication department

The communications department is responsible for highlighting BRAC’s programme activities in Afghanistan, ensuring a proper understanding of the organisation’s work. It identifies and builds on public relations, internal communications, and media relations. It also develops publicity materials, advertisements, brochures, annual reports, newsletters and organises various events.

Research and evaluation unit

The research and evaluation unit (REU) of BRAC Afghanistan is an independent department. It generates the evidence of impact of the interventions through evaluation, surveys and qualitative research according to the donor demands. It also makes annual operation research plan for the different programmes such as education and health, among others. This year REU carried out research on Girls Education Challenge (GEC) and other projects under girls education programme (GEP).

Under GEC, REU completed pre-baseline and baseline surveys for year 1 and year 2 schools. In addition, piloting, post-piloting and follow-up studies were carried out to compliment the baseline. Using the annual status of education report (ASER), girls’ learning progress was measured at community-based schools. A quick assessment

of stipends, mentoring and subject-based teachers training was done using qualitative methods, early grade reading assessments (EGRA) and early grade mathematics assessment (EGMA) tools.

Under GEP, a baseline survey was administered for phase 2, and similar to GEC, ASER was used to measure the learning performance of the students. REU has strong collaboration with other private research institutions like EUREKA, TADBEER and ACSOR to increase the rate of accuracy in its research projects.

Compliance services

Our integrated compliance services are focused on internal, regulatory and donor compliance. It continues to evolve with a commitment to excellence and expansion of compliance culture among all staff. This year the department has been strengthened in two key areas. First the frontline managers of all branches of all programme components have been brought under the umbrella of internal control questionnaire (ICQ).Secondly; all the project proposals made and approved in this year were reviewed and verified in compliance with specific project requirements. Compliance related to regulatory affairs were also reviewed and reported bi-annually.


BR

AC IN

A

FGH

AN

ISTA

N


BRAC ACROSS THE WORLD

AFSP - Agriculture and Food Security Programme Ag - Agriculture Programme AGI - Adolescent Girls Initiative ARCs - Adolescent Reading Centres DECC - Disaster, Environment and Climate Change EHC - Essential Health Care ELA - Empowerment and Livelihood for Adolescents FSN - Food Security and Nutrition

HRLS - Human Rights and Legal Aid Services IDP - Integrated Development Programme KI - Karamoja Initiative P&L - Poultry and Livestock RS - Road Safety SEP - Small Enterprise Programme SP - Scholarship Programme


BEP - BRAC Education Programme BLBC - BRAC Limb and Brace Centre CEP - Community Empowerment ProgrammeGJD - Gender Justice and Diversity HNPP - Health, Nutrition and Population Programme HRLE - Human Rights and Legal EmpowermentMF - Microfinance MGP - Migration Programme MLP - Malaria Programme NP - Nutrition Programme NSP - National Solidarity Programme TUP - Targeting the Ultra Poor WASH - Water, Sanitation and Hygiene YLP - Youth Lead Programme

Population reached2,483 borrowers


BRAC Afghanistan

Local Board members Dr A M R Chowdhury Mr Faruque Ahmed Mr S N Kairy

GOVERNANCE

MANAGEMENT

Jalaluddin Ahmed Served as Country Representative, BRAC Afghanistan from 2013 - 2015

M Anowar Hossain Present Country Representative, BRAC Afghanistan

Kamrul Hassan Chowdhury Head of Capacity Development Programme

Md. Abdul Quyyum Senior Programme Manager, Education

Dr. Md. Shafiul Islam Programme Manager, Health

Shafkat Shahriyar Bin Reza Programme Manager, National Solidarity Programme

Akizur Rahman Head of Accounts

Mijanur Rahman Head of Human Resource Department

AKM Salim Head of Internal Audit


BRAC USA

DEVELOPMENT PARTNERS

22 Annual Report 2014 Annual Report 2014 23

FINANCIALSBRAC Afghanistan completed a challenging year by receiving grants amounting to USD 18,057,128 in 2014 as against USD 22,143,667 in 2013. Total expense for the year was USD 19,454,965 (USD 18,646,080 in 2013). Out of the total expenses majority is expensed in education sector with support from DFID and DFATD (CIDA). Almost 88 per cent of total expenditure is being used for programme service with only 12 per cent as admin expenses.

Programme Cost by Nature of Programme

ProgrammeYear 2014 Year 2013

USD % USD %

Education 10,190,236 52.38% 5,194,623 27.86%

Health 6,907,894 35.51% 10,794,380 57.89%

TUP - 0% 142,344 0.76%

NSP 1,625,075 8.35% 1,893,334 10.15%

Training and Resource Centre 714,182 3.67% 577,972 3.10%

Agriculture 17,578 0.09% 43,427 0.23%-

Total 19,454,965 100% 18,646,080 100%

35.51 %

8.35 %

Year 2013

0.09 %

52.38 %

Year 2014

3.67 %

Education 52.38%

Health 35.51%

TUP 0%

NSP 8.35%

Training and Resource Centre 3.67%

Agriculture 0.09%

57.89 %

0.76 %

10.15 %

0.23 %

27.86 %

3.10 %

Education 27.86%

Health 57.89%

TUP 0.76%

NSP 10.15%

Training and Resource Centre 3.10%

Agriculture 0.23%


Programme Cost by Nature of Expenses

ExpensesYear 2013 Year 2012

USD % USD %

Programme expenses 17,071,674 87.75% 16,395,669 87.93%

Admin expenses 2,383,291 12.25% 2,250,381 12.07%-

Total 19,454,965 100% 18,646,080 100%

FINANCIALS - NGO

12.25%

Year 2014

87.75%

Other expensesProgramme expenses

Year 2013

87.93%

12.07 %


FINANCIALS

Annual Income and Expesesin Million USD

Grant Income

Programme Expensses

Financial Position

Income StatementYear 2014 Year 2013 Year 2012 Year 2011 Year 2010

USD USD USD USD USD

Net equity 698,051 (183,514) 44,151 331,883 295,999

Cash at bank 8,334,461 9,335,708 8,175,637 3,514,702 7,061,942

Performance Review

Income StatementYear 2014 Year 2013 Year 2012 Year 2011 Year 2010

USD USD USD USD USD

Grant Income 18,468,428 17,830,341 13,551,065 18,834,286 19,819,425

BRAC Contribution (own) 272,357 219,158 - - -

Other Income 1,988,291 1,066,599 660,640 902,638 988,760

Programme expenses 17,071,674 16,395,699 12,896,644 18,044,143 19,181,854

Other expenses 2,383,291 2,250,381 1,521,181 1,759,291 1,702,665

Operational Statistics

Income Statement Year 2014 Year 2013 Year 2012 Year 2011 Year 2010

No. of Projects 22 29 35 46 50

2014

20

10

15

5

02013

25

2012 2011 2010

Last five years Grant Income vs. Programme expenses


Zeeshan Ali & Co.Chartered AccountantsPeshawar Cantt. Pakistan

BRAC Afghanistan

Audited FinAnCiAl StAtementS

FoR YeAR ended 31 deCemBeR 2014


AUDITOR’S REPORT TO THE GOVERNING BODY OF BRACAFGHANISTAN

We have audited the accompanying statement of financial position of the BRAC-Afghanistan as of December 31, 2014 and the related statement of comprehensive income, statement of cash flows, statment of changes in net assets together with the notes forming part thereof (here-in-after referred to as the "financial statements") for the year then ended and a summary of significant accounting policies and other explanatory information.

Respective resposiblities of the management and the auditorsThe Governing body of BRAC-Afghanistan is responsible for the preparation of financial statements so as to give a true and fair view in accordance wit the accounting policies as summarized in Note 2 and 3 to the financial statements. The Governing body of BRAC-Afghanistan is also responsible for such internal control as the Governing Body determines necessary to enable the preparation of financial statements that are free of material misstatements whether due to fraud or error. Our responsiblity is to express an opinion on these finan-cial statements based on our audit.

Basis of opinionWe conducted our autid in accordance with Internation Stanadards of Auditing. Thoese standards require that we comply with ethical requirements and plan and perform the audit to obtain resonable assurance about whether the financial statements are free of material misstatements. An Audit includes examining on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes as-sessing the accounting policies and significant estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis of out opinion.

OpinionIn our opinion, the financial statements gives true and fair view of the financial position of BRAC-Afghanistan as of December 31, 2014 and the result of its operations and cash flows for the year then ended, in accordance with the accounting policies specified in Note 2 and 3 to the financial statements.

KabulZeeshan Ali & Co.,Charered Accountant

Engagement PartnerQamar Ali Mumtaz, FCA

1 March 2015


BRAC AFGhANISTANSTATEmENT OF FINANCIAl POSITIONAS AT DECEmBER 31, 2014

Assets Property, plant and equipment 4 23,182,674 397,508 24,286,831 433,616 Grants and accounts receivable 5 105,571,900 1,810,218 65,013,676 1,160,751 Advances, deposits and prepayments 6 5,749,583 98,587 3,503,811 62,557 Cash in hand and at banks 7 486,065,775 8,334,461 522,893,031 9,335,708 BRAC contribution receivable 8 10,057,529 172,454 12,520,471 223,540 Total Assets 630,627,461 10,813,228 628,217,820 11,216,172 Liabilities and Net Assets Liabilities Deferred income 9 21,165,506 461,104 22,786,562 489,332 Grants received in advance account 10 257,020,516 5,326,086 292,224,848 5,786,358 Current liabilities 11 252,408,200 4,327,987 286,995,087 5,123,997 Total liabilities 530,594,222 10,115,178 602,006,497 11,399,687

Net AssetsCapital fund - unrestricted 100,033,239 1,715,248 26,211,324 467,976 - temporarily restricted - - - - - Convenience translation reserve - (1,017,197) - (651,490) Total Net Assets 100,033,239 698,051 26,211,324 (183,514) TOTAL LIABILITIES AND NET ASSETS 630,627,461 10,813,228 628,217,820 11,216,172

The annexed notes from 1 to 23 form an integral part of these statements.

2013USD

Notes 2013AFN

2014USD

2014AFN

Director FinanceBRAC International

member, Governing BodyBRAC Afghanistan



Income Donor grants 12 1,070,060,664 18,468,428 1,018,647,375 17,830,341 BRAC contribution 13 15,780,342 272,357 12,520,471 219,158 Other income 14 115,201,606 1,988,291 60,934,800 1,066,599 Total income 1,201,042,612 20,729,076 1,092,102,646 19,116,098 Expenditure Salaries & Benefits 15 472,203,283 8,149,867 410,920,988 7,192,736 Training & Workshops 16 169,875,724 2,931,925 120,260,174 2,105,027 Occupancy expenses 17 84,973,912 1,466,585 96,936,450 1,696,770 Other program expenses 18 392,453,766 6,773,451 429,072,888 7,510,465 Depreciation 4 7,714,012 133,138 8,060,054 141,083 Foreign Exchange loss - - - - Total Expenditure 1,127,220,697 19,454,965 1,065,250,554 18,646,080 Net surplus for the year 73,821,915 1,274,110 26,852,092 470,018


BRAC AFGhANISTANSTATEmENT OF COmpREhENSIvE INCOmEFOR THE yEAR ENDED DECEmBER 31, 2014

2013USD

Notes 2013AFN

2014USD

2014AFN





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BRAC AFGhANISTANSTATEmENT OF CASh FLOwS

FOR THE yEAR ENDED DECEmBER 31, 2014

Cash flows from operating activities:

Surplus of income over expenditure 73,821,915 1,274,110 26,852,092 470,018 Adjustment to reconcile changes in net assets to net cash provided by operating activities:

Depreciation 7,714,012 133,138 8,060,054 141,083 Donor grants - amortisation of investment in fixed assets (7,083,691) (122,259) (7,546,390) (132,092)Interest received on bank accounts (343,072) (5,921) (163,542) (2,863)Unrealised forign exchange loss - - - -

Adjustments for other accounts: Decrease/(Increase) in advances, deposits and prepayments (2,245,772) (36,030) (1,751,153) (28,904)Decrease/Increase in accounts receivable (677,540) (11,618) (11,533,538) (204,590)Decrease/Increase in contribution receivable 2,462,942 42,232 (12,520,471) (223,540)Decrease/Increase in current liabilities (34,586,887) (799,828) (98,162,258) (2,271,497)Increase in deferred income 13,300,110 228,439 11,218,175 197,652 Adjustment for currency translation - (354,730) - (662,467)Transfer to Capital Fund & Donor (305,899) (5,235) (4,565,509) (80,212)

Net cash provided in operating activities 52,056,118 342,298 (90,112,540) (2,797,411)

Cash flows from investing activities: Interest received on bank accounts 343,072 5,921 163,542 2,863 Sales of Damaged assets - - 103,801 1,853Purchase of fixed assets (14,447,328) (247,725) (11,438,236) (204,218) Net cash used in investing activities (14,104,256) (241,804) (11,170,893) (199,502) Cash flows from financing activities: Grants received during the year 1,035,266,656 18,057,128 1,225,875,670 22,143,667 Grants utilised during the year for:

-operational expenditure & micro-finance (1,062,976,973) (18,346,168) (1,011,100,985) (17,698,250) Refunded to donor (33,768,691) (584,261) (5,167,231) (91,296)-investment in fixed assets (13,300,110) (228,439) (11,218,175) (197,137)

Net cash provided by financing activities (74,779,117) (1,101,740) 198,389,279 4,156,984

Net increase in cash and cash equivalents (36,827,256) (1,001,246) 97,105,846 1,160,071

Cash and cash equivalents, beginning of the year 522,893,031 9,335,708 425,787,186 8,175,637

Cash and cash equivalents, end of the year 7 486,065,775 8,334,461 522,893,031 9,335,708


2013USD

Notes 2013AFN

2014USD

2014AFN





1 The reporting Entity

BRAC Afghanistan, an international private development organization, started activities in may 2002 and registered under Non-governmental organization Dept., ministry of Economy, The Islamic Republic of Afghanistan, vide registration no 25 with a view to participating in the rehabilitation and reconstruction efforts of Afghanistan by adapting an environmental friendly sustainable development approach through high-impact education, health, employment and income generation and capacity building interventions for the poor, especially for women and children. At present, BRAC Afghanistan has a large number of development programs that cover the areas of health, education, national solidarity program and employment and training for the people of 34 provinces in Afghanistan.

The registered office of the BRAC Afghanistan is at house no. 45, Baharistan, Kart-e-Parwan, Kabul, Afghanistan.

2 BASIS OF pREpARATION

2.1 Statement of Compliance

The financial statements have been prepared in accordance with and comply with International Financial Reporting Standards (IFRS) and the requirements of the organisation. The financial statements were issued by the Board of Directors on ………………………………………

2.2 Basis of Measurement

The financial statements are prepared under the historical cost convention.

2.3 Functional and presentation Currency

Items included in these financial statements are measured using the currency of the primary economic environment in which the organistaion operates.The financial statements of the BRAC Afghanistan are presented in Afganistan Afghani(AFA) which is the BRAC Afghanistan's functional and presentation currency .Amount presented have been rounded to the nearest AFA. The financial statements include figures which have been trasnlated from AFA to United States Dollars (US$) at the year end rate of US$ 1:58.32 & 57.94.These figures are for memorandum purposes only and do not form part of the audited fiancial statements.

2.4 Use of estimation and Judgements

The preparation of financial statements in conformity with International Financial Reporting Standards requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the date of financial statements and reported amounts of revenues and expenses during the reported period. The estimates and associated assumptions are based on historical experiences, the results of which form the basis of making the judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results ultimately may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.Revisions to the accounting estimates are recognised in the period in which estimates are revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

Significant are requiring the use of management estimates in these financial statements and that may have significant effect in the future years are as follows:

2.5 property,plant and Equipment

BRAC Afghanistan reviews the useful lives and residual value of property ,plant and equipment on a regular basis.Any changes in future years might affect the carrying amounts of the respective items of property ,plant and equipment with a corresponding effect on the depreciation charge and the impairment.

BRAC AFGhANISTANNOTES TO FINANCIAL STATEmENTS

FOR THE yEAR ENDED 31 DECEmBER 2014


2.6 provisions

BRAC Afghanistan reviews the carrying amount of liabilities on a regular basis and appropriate amount of provision is made as and when necessary.

2.7 Impairment The carrying amounts of its assets are reviewed at each balance sheet date to determine whether there is any indication of impairment

loss.If any such indication exists,recoverable amount is estimated in order to determine the extent of the impairment loss, if any.Impairment loss is recorded on judgemental basis ,for which provision may differ in the future years based on the actual experience.

3 Significant Accounting Policies: The accounting policy set out below have been applied consistently to all period presented in this financial statements.

3.1 Basis of preparation of financial statements

BRAC Afghanistan maintains its books of account and records on a programme or project-wise basis. The Main Office maintains records of all treasury and management functions. All cash balances, including those held for programmes, are held by the Main Office and transferred to programmes as required. Balances between projects are eliminated upon combination for the purposes of presentation of the financial statements.

BRAC Afghanistan’s accounting records and financial statements are maintained and presented in accordance with the principles of fund accounting. This is the procedure by which resources are classified for accounting and internal reporting into funds established according to their nature and purposes based on the existence or absence of donor-imposed restrictions.

3.2 Donor Grants

Income from donor grants is recognized when conditions on which they depend have been met. Substantially, BRAC Afghanistan's donor grants are for the funding of projects and programmes, and for these grants, income is recognized to equate to expenditure incurred on projects and programmes. For donor grants which involve funding for fixed assets, grant income is recognized as the amount equivalent to depreciation expenses charged on the fixed assets concerned. For donor grants provided to purchase motorcycles for specific projects, income is recognized over the estimated useful lives of the motorcycles.

All donor grants received are initially recorded at fair value as liabilities in the Grants Received in Advance Account. For grants utilized to purchase fixed assets and motorcycles, the donor grants are transferred to deferred income accounts whilst for grants utilized to reimburse programme-related expenditure, the amounts are recognized as income. Donor grants received in-kind, through the provision of gifts and/or services, are recorded at fair value (excluding situations when BRAC Afghanistan may receive emergency supplies for onward distribution in the event of a disaster which are not recorded as grants). Income recognition of such grants follows that of cash-based donor grants and would thus depend on whether the grants are to be utilized for the purchase of fixed assets or expended as programme-related expenditure. Grant income is classified as temporarily restricted or unrestricted depending upon the existence of donor-imposed restrictions. For completed or phased out projects and programmes, any unutilized amounts are dealt with in accordance with consequent donor and management agreements.

For ongoing projects and programmes, any expenditure yet to be funded but for which funding has been agreed at the end of the reporting period is recognized as grant receivable.

3.3 Depreciation

Depreciation is recognized in profit or loss and calculated to write off the cost of the property,plant and equipment on a Straight line basis over the expected useful lives of the assets concerned, and intangible assets on a straight line basis. The estimated useful lives for the current and comparative periods are as follows: -

Furniture & Fixtures 10%

Equipments 15-33.33%

Vehicles 20%

Bicyles 20%

motorcycles 20%

management review the depreciation methods, residual value and useful life of an asset at the year end and any change considered to be appropriate in accounting estimate is recorded through the statement of comprehensive income. Gains and losses on disposals are determined by comparing proceeds with carrying amounts and are included in the operating result for the reporting period.


3 Significant Accounting Policies (contd.)

3.4 Foreign currency Transactions

Transactions in foreign currencies are translated to AFN at the foreign exchange rate ruling at the date of the transaction. monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated to AFA at the rate prevailing on that date. The resulting difference is treated as foreign currency gain or loss and recorded in statement of comprehensive income.

Non-monetary assets and liabilities denominated in foreign currencies, which are stated at historical cost, are translated to ( local currency) at the foreign exchange rate ruling at the date of transaction. Non-monetary assets and liabilities denominated in foreign currencies that are stated at fair value are translated to (local currency) at foreign exchange rates ruling at the dates the fair values were determined. Foreign exchange differences arising on translation are recognized in the statement of comprehensive income.

3.5 Convenience translation reserve

For the purpose of convenience translation

The exchange rate of USD 1=AFN 58.32 is used for balance sheet items.This represents the selling rate of US Dollar at the end of the year as quoted by the main banker of BRAC Afghanistan to conduct foreign exchange transactions.The average conversion rate USD 1=AFN 57.94 is used for the items of income and expenditure statement ,cash flow statement and statement of comprehensive income.

The avergage conversion rate is the monthly average of the selling rate as quoted by the main banker of BRAC Afghanistan to conduct foreign exchange transactions.The difference between average and year end exchange rates is recognised as convenience foreign currency translation reserve.Amounts presented in forign currencies are for the purpose of convenience only and do not necessarily represent amounts at which assets and liabilities could be realised.

3.6 Impairment

i ) Financial Assets At each balance sheet date BRAC Afghanistan assesses whether there is objective evidence that financial assets not carried at fair value

through profit or loss are impaired. Financial assets are considered to be impaired when objective evidence indicates that one or more events that have a negative effect on the estimated future cash flow of an asset.

Individually significant financial assets are tested for impairment on an individual basis. The remaining financial assets are assessed collectively in groups that share similar credit characteristics.

ii ) Non Financial Assets The carrying amounts of BRAC Afghanistan's non financial assets other than inventories are reviewed at each balance sheet date to

determine whether there is any indication of impairment.If such condition exists, the assets recoverable amount is estimated and an impairment loss recognised in the statement of comprehensive income whenever the carrying amount of an asset exceeds its recoverable amount.

3.7 Other Assets

Other assets comprise prepayments,deposits and other recoverable which arise during the normal course of business; they are carried at original invoice amount less provision made for impairment losses.A provision for impairment of trade receivable is established when there is objective evidence that the fund will not be able to collect all amounts due according to the original terms of receivables.The amount of the provisions is difference between the carrying amount and the recoverable amount.

3.8 Cash and Cash equivalents

For the purpose of the cash flow statement,cash and cash equivalents comprise balances that include: cash in hand ,deposits held at call with banks ,net of bank.

3.9 provision and other liabilities

A provision is recognised if,as a result of a past event ,BRAC Afghanistan has a present legal or constructive obligation that can be estimated reliably ,and it is probable that an outflow of ecnomic benefits will be required to setle the obligation.

Other accounts payable are carried at cost which is the fair value of the consideration to be paid in the future for goods and services received.

3.10 Employee Benefits

Employ entitlements to annual leave are recognised when they accrue to employees .A provision is made for the estimated liability for annual eave as a result of services rendered by employees up to the balance sheet date.The company doesn't operate any retiement benefit fund .However severance pay is provided for in accordance with the country statute.The company also operates an employee bonus incentive scheme.The provision for employee bonus incentive is based on a predetermined company policy and is recognised in other accruals.The accrual for employee bonus incentive is expected to be settled within 12 months.


3 Significant Accounting Policies (contd.)

3.11 Segment reporting

An operating segment is a component of the company that engages in business activities providing products and services from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of BRAC Afghanistan’s other component programmes. All operating segments’ operating results are reviewed regularly by BRAC Afghanistan’s Country Programme Coordinator to make decisions about resources to be allocated to the segments and assess its performance, and for which discrete financial information is available.

3.12 Related party Transactions Related parties comprise BRAC International & BRAC.

3.13 Contingent Liability

There is no contingent liability as at 31st December 2014.

3.14 post Balance Sheet events

There is no significant post balance sheet event to adjust or disclose in the financial statements.

3.15 Comparative

Where necessary comparative figures have been rearranged to confirm to changes in presentation in the current year.


BR

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2

1,20

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1


5 Grants and accounts receivable

Grants receivable 92,373,889 1,583,914 52,493,205 937,211 Other accounts receivable 13,198,011 226,303.34 12,520,471 223,540 105,571,900 1,810,218 65,013,676 1,160,751

6 Advances, deposits and prepayments Employees 1,131,515 19,401.83 1,374,584 24,542 Partner NGO 4,618,068 79,184.98 2,129,227 38,015 5,749,583 98,586.81 3,503,811 62,557

7 Cash in hand and at banks

Cash in hand 4,700,226 80,594 3,229,210 57,654 Cash at banks 481,365,549 8,253,867 519,663,821 9,278,054 486,065,775 8,334,461 522,893,031 9,335,708

8 BRAC Contribution received in advance At January 1 (12,520,471) (223,540) - -Contribution received during the year 18,243,284 325,000 - -Transferred to Statement of Income and (15,780,342) (272,357) - - Expenditure for expenditure during the year (12,520,471) (223,540)Adjustment for currency translation - (1,557) - - Receivables as at 31 December (10,057,529) (172,454) (12,520,471) (223,540)

9 Deferred income

- Donor fund investment in fixed assets At 1 January 22,786,562 489,332 23,183,851 497,815 Transferred from Grants received in advance 13,300,110 228,439 11,218,175 197,652 Amortisation to Statement of Income and Expenditure (7,083,691) (122,260) (7,546,390) (132,092)Transferred to Capital Fund (164,345) (2,836) - - Assets handed over to ACTD (1,353,114) (23,202) - - Assets handed over to moPH (6,320,014) (108,368) (4,069,074) (74,044) 21,165,506 461,104 22,786,562 489,332

Adjustment for Currency Translation (98,182) (82,501)

At 31 December 21,165,506 362,922 22,786,562 406,831

2013USD

2013AFN

2014USD

2014AFN


10 Grants received in advance account At January 1 239,731,643 4,849,147 45,907,873 772,375 Donations received during the year 1,035,266,656 18,057,128 1,225,875,670 22,143,667 Transferred to deferred income: - Investment in fixed assets (13,300,110) (228,439) (11,218,175) (197,137)Transferred to Statement of Income and Expenditure for expenditure during the year (1,062,976,973) (18,346,168) (1,011,100,985) (17,698,250)

Transfer to mRRD (18,179,845) (314,747) (5,167,231) (91,296)Transfer to moPH (12,037,243) (206,867) 0 - Transfer to French Embasy (1,128,799) (20,033) 0 - Transfer to mISFA (733,995) (13,105) 0 - Transfer to ACTD (1,688,809) (29,509) 0 - Transferred to Capital Fund (305,899) (5,235) (4,565,509) (80,212) 164,646,627 3,742,172 239,731,643 4,849,147 Receivables as at 31 December 92,373,889 1,583,914 52,493,205 937,211 257,020,516 5,326,086 292,224,848 5,786,359 Adjustment for currency translation (919,014) (568,989)At 31 December 257,020,516 4,407,072 292,224,848 5,217,369

11 Current liabilities

liabilities for expenses 59,151,056 1,014,250 88,515,336 1,580,349 Payable to BRAC Bangladesh 67,444,892 1,156,462 113,631,961 2,028,780 Income tax payable 1,120,688 19,216 203,772 3,638 Bonus 1,122,122 19,241 864,636 15,437 Insurance 33,356,586 571,958 31,462,456 561,729 Payable to Stichting BRAC International 88,712,856 1,521,140 52,316,927 934,064 Payable to mF 1,500,000 25,720 - - 252,408,200 4,327,987 286,995,087 5,123,997

12 Donor grants Transferred from grants received in advance 1,062,976,973 18,346,168 1,011,100,985 17,698,250 Transferred from deferred income: amortisation of investment in fixed assets 7,083,691 122,260 7,546,390 132,092 1,070,060,664 18,468,428 1,018,647,375 17,830,341

13 BRAC Contribution

Transferred from contribution received in advance 15,780,342 272,357 12,520,471 219,158 15,780,342 272,357 12,520,471 219,158

14 Other Income

Training Income 94,182,648 1,625,520 41,225,992 721,617 Interest on bank accounts and fixed deposits 343,072 5,921 163,542 2,863 Other Income 3,582,152 61,825 19,545,266 342,119 Exchange gains/losses 17,093,734 295,025 - - 115,201,606 1,988,291 60,934,800 1,066,599

2013USD

2013AFN

2014USD

2014AFN


15. Salary & Benefits

Staff Salary & Benefits 338,291,572 5,838,653 369,482,718 6,467,403 Teacher honorium 133,911,711 2,311,214 41,438,270 725,333 472,203,283 8,149,867 410,920,988 7,192,736

16. Training & Workshop Teachers Training 36,704,175 633,486 27,495,736 481,284 Beneficiary training 129,295,255 2,231,537 84,152,711 1,473,004 Staff Training & Development 3,876,294 66,902 8,611,727 150,739 169,875,724 2,931,925 120,260,174 2,105,027

17. Occupancy Expenses

School Rent & maintenance 28,230,045 487,229 21,052,509 368,502 Stationery,Rent & Utilities 30,664,977 529,254 45,553,977 797,374 maintenance & General Expenses 26,078,890 450,102 30,329,963 530,894 84,973,912 1,466,585 96,936,450 1,696,770

18. Other Program Expenses

Program Supplies 313,078,859 5,403,501 372,974,144 6,528,516 SR Overhead 1,287,617 22,223 - - Traveling and Transportation 78,087,290 1,347,727 56,098,744 981,949 392,453,766 6,773,451 429,072,888 7,510,465

2013USD

2013AFN

2014USD

2014AFN


19 Schedule of donations received :

SL Name of donations receivedNo.

1 Comprehensive Development Program P-118 mISFA - - - -

Education Program :

2 Girls Education Program DFATD 20,418,586 372,330 3 Girls Education Program PhaseII DFATD 278,213,982 4,859,134 235,009,269 4,367,761 4 Girls Education Challenge DFID 220,461,735 3,886,230 219,367,932 3,958,888 National Solidarity Program :

5 National Solidarity Program (5 Province) World Bank 3,281,924 56,820 3,324,617 59,400 6 National Solidarity Program (2 Province) World Bank - - - - 7 National Solidarity Program (7 District) World Bank - - - - 8 National Solidarity Program (Nad Ali & Washar) World Bank 4,518,738 78,233 12,026,552 216,262 9 National Solidarity Program (Cycle IV) World Bank 654,710 11,335 - - 10 NSP New Rollout Communities World Bank 37,618,653 655,062 33,143,242 584,640 11 NSPIII RBG 2nd Round( Samangan & Nangarhar) World Bank 72,286,133 1,262,770 42,992,616 776,040 12 NSPIII RBG Badghis World Bank 15,050,534 262,166 16,171,708 288,151

Infrastructure Development Program :

13 WASH Samangan Oxfam Novib - - - - 14 Safety Net Badghis mOlSAmD - - - - 15 Afghanistan Pension Administration and Safety Net Project - - 3,398,030 61,790 16 Relief and Rehabilitation in Kapisa Oxfam Novib - - - -17 BRAC CBDRR 2010-2011 Oxfam Novib - - - -18 Onfarm Water management mAIl 3,842,143 67,200 2,805,041 50,400 19 Community Infrastructure Project Badghis IOm - - - -20 Community Infrastructure Project Ghor IOm - - - -21 Targetting Ultra Poor (TUP) mISFA - - 5,445,075 95,310

Health Program : 22 SHARP Nimroj World Bank 1,701,147 29,813 30,700,336 542,027 23 SHARP Helmand World Bank 53,278,524 940,652 108,823,694 1,921,322 24 mobile Health Team (Badghis) GAVI - - 211,137 3,753 25 mobile Health Team (Nimroz) GAVI - - - - 26 Community midewifery Training Program of Badghais AECID (TRAGSA) - - - -27 Nursing Traning Program of Badghais AECID (TRAGSA) - - 15,210,876 281,063 28 TB Program With GFATm (Round 8) Global Fund 170,236,313 2,919,004 268,530,699 4,794,335 29 malaria Program With GFATm (Round 8) Global Fund 55,043,884 943,825 42,693,001 762,239 30 malaria Program With GFATm (Round 8) (BRAC as SR of HNTpo) Global Fund - - - -31 Partnership Contract for Health Services (PCH) USAID 115,925,593 2,030,010 156,031,267 2,837,112 32 Kabul Blanket and Food Distribution Project WFP - - - -33 Food for TB Patient Kabul WFP - - 110,110 1,934 34 Food for TB Patient Parwan WFP - - -35 mNCH Helmand & Nimroz UNICEF - - - -36 TB Care mSH 1,884,123 32,874 2,285,281 40,693 37 CmAm OXFAm - - 2,570,376 45,396 38 Services Supply Contract French Embasy - - - -39 10 lab in Helmand Province moPH/GF - - 4,305,560 77,301 40 Integrated Child Survival Package Project GIA - - 300,665 5,520 41 Emergency Flood Relief in Jawzian Province BRAC USA 1,268,520 22,000 - - Total 1,035,266,656 18,057,128 1,225,875,670 22,143,667

2013USD

Donor 2013AFN

2014USD

2014AFN


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od

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nt

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ul

p-1

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13

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N

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e p

-120

2014

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N

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pro

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e p

-116

2013

AF

N

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his

pro

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e p

-116

2014

AF

N

TB

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e p

-120

2013

AF

N


22.

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of

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mp

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for

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oun

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com

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stan

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-

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& Tr

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g &

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t -

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plus

for T

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-

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p

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N

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m w

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anag

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t p

-124

2014

AF

N

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p II

I RB

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s p

-123

2013

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N

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p II

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s p

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2014

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N

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m w

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anag

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t p

-124

2013

AF

N

wA

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p

-121

2014

AF

N


22.

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of

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for

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com

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-

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an C

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Inte

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on

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/loss

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ses

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4

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0

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-

-

-

-

-

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gra

ted

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viva

l p

roje

ct

p-1

26

2014

AF

N

Inte

gra

ted

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hild

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viva

l p

roje

ct

p-1

26

2013

AF

N

Afg

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stan

p

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on

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min

istr

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n &

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ety

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p

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-128

2014

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N

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p

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om

mun

ities

p

-127

2013

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N

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p

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om

mun

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p

-127

2014

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N

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stan

p

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min

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n &

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p

roje

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-128

2013

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N


22.

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of

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2013

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pro

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N

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nutr

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p

roje

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N

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mun

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pro

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22.

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US

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23.

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NOTES


NOTES


NOTES


NOTES


BRAC AfghanistanHazi Mir Ahmed StreetBaharistan Karte ParwanKabul

BRAC InternationalTeleportboulevard 1401043 EJ AmsterdamNetherlands

Photo credit:BRAC/Nasir Ali MamunBRAC

BR

AC

Co

mm

unic

atio

ns/A

R14

/Jul

y15

T: + 93(0)700288300E: [email protected]

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